[ compiled answer ]
law as at 14 Aug 2026 · administrative
What is the monetary floor below which Indian GAAR cannot apply?
The compiled answer
₹3 crore aggregate tax benefit — Rule 10U(1)(a) read with s.102(10): computed net, across all parties to the arrangement, per assessment year (Circular 7/2017). At or below the floor, Chapter X-A cannot be invoked.
compiled value: 3
Pinpoint
Rule 10U(1)(a); s.102(10); Circular 7/2017
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